1.audit 审计 2EQ
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2.attestation 鉴证 Ct$82
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3.credibility 可信赖程度 '+<(;2Z
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4.audit of financial statements 财务报表审计 KsAH]2Q%
5.agreed-upon procedures 执行商定程序 33:DH}
6.high levels of assurance 高水平保证 F{k+7Ftc
7.compilation 编制 h%d^Gq~
8.reliability 可靠性 {5c]Mn"r
9.relevance 相关性 c*\<,n_
10.professional skepticism 职业谨慎 WUAJjds
11.objectivity 客观性 us?&:L|!=
12. professional competence 专业胜任能力 mN0=i(H<
13.Senior/CPA-in-charge 项目经理 _i}wK?n
14.audit engagement letter 业务约定书 E_$z`or
15.recurring audit 连续审计 Z.&\=qiY
16.the client 委托人 ^[TV;9I*
17.change CPA 更换注册会计师 s(ROgCO
18.the existing CPA 现任注册会计师 8F;>5i
19.the successor CPA 后任注册会计师 ^ L:cjY/
20.the preceding CPA前任注册会计师 t
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21.issue the audit report 出具审计报告 (.K\Jg'Y6j
22.expert 专家 dAx96Og:X"
23.the board of directors 董事会 uK*Nu^
24.knowledge of the entity‘ s business 了解被审计单位情况 Ft%hh|$5y
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 )"@t6.
27.a general knowledge of —— 初步了解―――的情况 toa-Wa{
28.a more knowledge of—— 进一步了解的情况 -237Lx$
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29.the prior year‘s working papers 以前年度工作底稿 #*q2d
30.minutes of meeting 会议纪要 M%Ku5X6:/
31.business risks 经营风险 LR)&
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32.appropriateness 适当性 >AD=31lq
33.accounting estimate 会计估计 w=r&?{
34.management representations 管理层声明 E|
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35.going concern assumption 持续经营假设 #/J
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36.audit plan 审计计划 t> Q{yw
37.significant audit areas 重点审计领域 5#:pT
38.error 错误
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39.fraud舞弊 aP~gaSx
40.modified or additional procedures 修改或追加审计程序 #,f{Ok+
41.misappropriation of assets 侵占资产 T)u4S[
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42.transactions without substance 虚假交易 :x>T}C<Y
43.unusual pressures 异常压力 K6\` __mLf
44.the suspected noncompliance 涉嫌存在违法行为 +KK$0pL
45.materialiy 重要性 _ P ,@
46.exceed the materiality level 超过重要性水平 4yV].2#rl"
47.approach the materiality level 接近重要性水平 f%fa{
48.an acceptably low level 可接受水平 D\L!F6taS
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 _pDjg%A>n
50.misstatements or omissions 错报或漏报 .{dE}2^
51.aggregate 总计 Uf,fX/:!
52.subsequent events 期后事项 pV`$7^#X
53.adjust the financial statements 调整财务报表 /MMtTB
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54.perform additional audit procedures 实施追加的审计程序 (*^DN{5
55.audit risk 审计风险 +Takde%~
56.detection risk 检查风险 \tt'm\_
57.inappropriate audit opinion 不适当的审计意见 :F|\Ij0T
58.material misstatement 重大的错报 vgPUIxB@
59.tolerable misstatement 可容忍错报 r7z6___
60.the acceptable level of detection risk 可接受的检查风险